GST/HST NEW HOUSING REBATE
The GST/HST new housing rebate allows an individual to recover some of the goods and services tax (GST) or the federal part of the harmonized sales tax (HST) paid for a new or substantially renovated house that is for use as the individual’s, or their relation’s, primary place of residence, and all of the other conditions are met.
The new housing rebate is only available to individuals who meet all of the conditions for claiming the rebate.
It is not available to an individual if the individual co-owns the housing with another person who is not an individual.
The new housing rebate is not available to a corporation or partnership.

Owner Built Houses
The maximum BC new housing rebate amount for owner-built houses depends on the date the construction or substantial renovation of the home becomes substantially completed, the date you filed your rebate application, and whether you paid the HST on your purchase of the land.
You may be entitled to claim a GST/HST new housing rebate for an owner-built house if the following conditions are met:
You built or substantially renovated the owner-built house for use as your or your relation’s primary place of residence;
The fair market value of the owner-built house at the time that the work is substantially completed is less than $450,000;
You or your relation is the first individual to occupy the house since the construction or substantial renovation began or you made an exempt sale of the house and transferred ownership before it was occupied by anyone; and
You paid the GST/HST on the purchase of the land, or an interest in the land, on which the house is situated and/or on the construction materials and services related to the construction or substantial renovation, or on the purchase of the mobile home or floating home.
Forms to complete for owner built house rebate:
Complete the following forms to apply for an owner-built house rebate:

1. Form GST191-WS, Construction Summary Worksheet.
2. Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses.
3. Form RC7191-BC, GST191 British Columbia Rebate Schedule.

Filing Deadlines
There are three situations that will help you determine which filing deadline applies to you if you are filing a rebate for an owner-built house.

1.Situation 1 – House occupied after the construction or substantial renovation is substantially completed.
If you or your relation is the first to occupy the house after the construction or substantial renovation is substantially complete, you can apply for the rebate after the house is occupied.
In this situation, your base date is the date the construction or the substantial renovation is substantially completed.

2.Situation 2 – Exempt sale of the house before it is occupied.
If you made an exempt sale of the house and transferred ownership to the purchaser before it was occupied by anyone, you can apply for the rebate after the house is sold.
In this situation, your base date is the earlier of the following two dates:
The date you transfer ownership to the purchaser; or the date the construction or substantial renovation is substantially completed.

3.Situation 3 – House occupied before construction or substantial renovation is substantially completed.
If you or your relation is the first to occupy the house and this occurs before the construction or substantial renovation is substantially completed, you can apply for the rebate after the construction of substantial renovation is substantially complete.
In this situation, your base date is the earlier or the following two dates:
The day that is two years after the day you or a relation first occupied the house after the construction or substantial renovation has begun; or the date the construction or substantial renovation is substantially completed.

In all three situations, you have up to two years after your base date to claim the rebate.

Houses Purchased from a Builder
You may be entitled to claim a GST/HST new housing rebate for your house purchased from a builder if you:
– purchased a new or substantially renovated house from a builder;
– purchased a new or substantially renovated mobile home or new floating home from a builder;
– purchased a share of the capital stock of a co-operative housing corporation; or
– purchased a new or substantially renovated house from a builder where you leased the land from that builder under the same agreement to buy the house and the least is for 20 years of more or gives you the option to buy the land.
Forms to complete for houses purchased from a builder
Complete the following forms to apply for an owner-built house rebate:

1. Form RC7190-WS, GST190 Calculation Worksheet.
2 .Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder.
3. Form RC7190-BC, GST190 British Columbia Rebate Schedule.

Which rebate application type do i use?
There are five rebate application types in Section C of Form GST190. Each type has its own eligibility requirements and filing deadline.
1. Use Application Type 1A if you buy both the house and the related land from the same builder under the same written agreement, and the builder pays the amount of the rebate directly to you or credits the amount against the totally payable amount for the house.
2. Use Application Type 1B if you buy the house and lease the related land from the same builder under the same written agreement, and the builder pays the amount of the rebate directly to you or credits the amount against the amount payable for the house.
3. Use Application Type 2 if you buy the house and the related land from the same builder under the same written agreement, and the builder does not pay the amount of the rebate directly to you and does not credit the amount against the total amount payable for the house.
4. Use Application Type 3 if you buy a share of the capital stock of a co-op.
5. Use Application Type 5 if you buy the house and lease the related land from the same builder under the same written agreement, and the builder does not pay the amount of rebate directly to you and does not credit the amount against the total amount payable for the house.

BRITISH COLUMBIA TRANSITION TAX REBATE
You may be eligible for the British Columbia transition tax rebate it you are the builder of newly constructed or substantially renovated housing in British Columbia and:
– you have to charge the purchases the 2% British Columbia transition tax;
– you had to account for the 2% British Columbia transition tax on a self-supply of the housing; or
– the purchase price is considered to include the 2% British Columbia transition tax.

To apply for this rebate, complete Form RC7004-BC, British Columbia Transition Tax Rebate.

BRITISH COLUMBIA PROVINCIAL TRANSITIONAL NEW HOUSING REBATE
If you are an individual purchasing a new or substantially renovated house including a duplex may be entitled to claim a provincial transitional new housing rebate for housing located in BC if at least 10% of the construction or substantial renovation was completed before July 1, 2010 and the HST was payable before April 1, 2013.
If you are a builder who is considered to have made a self-supply on such housing before April 1, 2013, you may be entitled to this rebate as well.
If the housing is a condominium unit or condominium complex, or an apartment building or an addition to an apartment building, and you aere a builder of the housing, you may be entitled to claim this rebate if 10% of the construction of substantial renovation was completed before July 1, 2010.

Forms to complete for provincial transitional new housing rebates
Apply for the British Columbia transition new housing rebate using one of the following forms, whichever applies:

1. Form RC7000-BC, British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate;
2. Form RC7001-BC, British Columbia Provincial Sales Tax (PST) Transition New Housing Rebate – Residential Condominiums;
3. Form RC7002-BC, British Columbia Provincial Sales Tax (PST) Transition New Housing Rebate – Apartment buildings; or
4. Form RC7003-BC, British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate for Non-Registrant First Resellers.

Modular Home, Mobile Home, and Floating Home
A modular home is considered to be a mobile home for GST/HST purposes provided it meets certain criteria, including that the manufacture or assembly of each component of the modular home is substantially completed prior to being moved to a site.
A builder includes the manufacturer, distributor, or retailer of your mobile or floating home, and is commonly referred to as a dealer.
Qualifying land is the land on which the mobile home sits and the surrounding land that is reasonably necessary for its use and enjoyment as a place of residence.
A mobile home general includes qualifying land.
If you bought a new or substantially renovated mobile or floating home, you can choose one of three different options for claiming the GST/HST new housing rebate.
1. You claim the rebate only on items the dealer sold you and the dealer pays or credit you with the amount of the rebate.
2. You claim the rebate only on items the dealer sold you and the dealer does not pay or credit you with the amount of the rebate.
3. You claim the rebate on the purchase of your mobile home or floating home from the dealer, as well as other items that you bought from the dealer under a separate agreement or that you did not buy from the dealer but do form part of the house.